United States: New Final Regulations Issued Under Section 1061 Make Significant Changes Impacting 3-Year Holding Period On Carried Interests - Shearman & Sterling LLP

United States: New Final Regulations Issued Under Section 1061 Make Significant Changes Impacting 3-Year Holding Period On Carried Interests - Shearman & Sterling LLP

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On January 7, 2021, the Internal Revenue Service (the IRS) and the U.S. Department of the Treasury ("Treasury") issued final regulations (T.D. 9945) addressing circumstances under which ...

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